FAQs - Employer Withholding

When is an employee required to complete a new Ohio IT 4?

An employee must complete a new Ohio IT 4 within 10 days if the number of exemptions previously claimed decreases, due to any one of the following:

  • Your spouse, for whom you have claimed an exemption, is divorced or legally separated, or is claiming their own exemption on a separate Ohio IT 4.
  • The support of a dependent, for whom you claimed an exemption, is taken over by someone else.
  • A dependent, for whom you have claimed an exemption, must be dropped for federal purposes.
  • The death of a spouse or a dependent for whom you have claimed an exemption. This does not affect your withholding until the next year, but a new certificate should be filed by December 1st of the year in which the death occurs. The Ohio IT 4 is available here.